| Date | Obligation |
| 15 January | Tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals) – due date for lodging, unless required earlier.
Payment for large/medium entities with a 15 January due date is:
Note: You cannot self-assess a lodgment deferral from this date or assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year. |
| Tax return for the taxable head company of a consolidated group (including new registrants) that has a member who has been deemed a large/medium entity in the latest year lodged – due date for lodging unless required earlier.
Payment was due 1 December 2015. |
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| 21 January | Quarterly PAYG instalment activity statement, quarter 2, 2015–16 for head companies of consolidated groups – due date for lodging and paying. |
| December 2015 monthly business activity statement – due date for lodging and paying except for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically. | |
| 28 January | Super guarantee contributions for quarter 2, 2015–16 – employers must make contributions to the fund by this date.
Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 February 2016. Note: The super guarantee charge is not tax deductible. |
| 31 January | TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2015–16. |